2013 (7) TMI 747

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e short issue involved in the present appeals is as to whether the welding electrodes, plates, channels and various other iron and steel items used for repair and maintenance of capital goods are eligible capital goods or not. 2. Both sides have placed relied on various decisions of the Hon'ble High Court as also of the Tribunal. Whereas the appellants have relied upon the Rajasthan High Court ....